I JUST figured this out yesterday. Clutch wheelies require a little technique. I'm not saying mine is best or right but it works. It's got to be a quick motion. Get rolling around 15-20mph in first gear, hold the throttle steady, pull the clutch.. At this point without adding any throttle the rpms will shoot up. As soon as they do, flick the gas and release the clutch at the same time. It's ok if you are afraid to gas it hard. Take it easy and give it a little more gas each time until it goes from a lurch to a lift. You DO need to give it a lot of gas BUT work up to it. Too much throttle will rocket it up. And more likely than not you will slam the bike back down out of natural reaction. Just aim to get the front wheel an inch off the ground. Good luck and be safe!

I found this helpful, but the min. Fine here in Ft. Lauderdale for either wheel leaving the ground is $1k, so I keep them toma minimum and very discreet:

Step by step wheelie instruction for a beginner:

1. Drop the rear tire pressure to about 15-20psi
2. Put the bike into first gear
3. Go about 15mph
4. Pull in the clutch
5. Rev up the engine a little and drop the clutch
6. Repeat step 5, increasing the rpm’s, until the front end comes up close to the balance point.
7. Reduce the throttle as the front end comes up to the balance point.
8. Cover the rear brake.
9. Stay on the throttle as it comes back down.

Balancing the wheelie from front to back:
Balancing front to back is controlled by using the throttle and rear brake. It is a good idea to learn this on a quad, fiddy, or dirtbike first. If the wheelie is in front of the balance point, you must increase your speed to remain at that position. To get the wheelie back to the balance point, you must compensate with more throttle. This is the same, only in reverse, when the wheelie is behind the balance point. When behind the balance point, you must use the engine breaking/ rear brake to bring it forward to the balance point. The balance point is the position of the bike in which it neither has to speed up or slow down to remain at the same position. The height of the balance point is affected mainly by the speed of the wheelie. The faster the wheelie is, the lower the balance point. The balance point is also slightly affected by the weight distribution of the bike and the position of the rider. The object of riding a balanced wheelie is to keep the bike as close as possible to the balance point. This is done by rolling on and off the throttle, and pushing the brake if needed. With practice comes the ability to ride a smooth wheelie with out playing with the throttle/brake much.

Balancing the wheelie from side to side:
Balancing sided to side is done by adjusting your body position. It is a good idea to learn this on a dirtbike, bicycle, or fiddy first. When riding wheelies over about 20mph, the bike will balance itself for the most part. It is the slow wheelies that you have to consciously balance side to side. The principle is pretty simple. Quickly lean the same direction as the bike is falling. For example, if the bike is starting to fall to the left, you would quickly lean to the left. This movement would twist the bike towards the left, thereby correcting it.

Preventing / stopping wheelie wobbles:
From my experience, I think that high speed wheelie wobbles can be caused by having a squared off rear tire, not being smooth on the throttle, and/or making quick movements. Slow speed wobbles seems to be caused by high rear tire pressure, and/or not keeping the wheelie balanced from side to side.

Steering wheelies:
To steer wheelies good, you need to either be at the balance poing, or behind the balance point. To steer wheelies, which are over about 20mph, you simply slowly lean in the direction you want to turn. However, to turn slow wheelies, you must first make the bike lean in the direction which you want to turn. For example, if you want to turn to the right, first, slowly lean to the right. Then quickly lean a little to the left / twist the handlebars a little to the left. This will cause the bike to start to fall to the right. Then, instead of completely correcting the lean, you keep the bike leaning at that angle. This will cause the bike to turn to the right.

Using the rear brake: Slowing wheelies down / 12s:
Wheelies are slowed down by riding the wheelie behind the balance point. This is one of the hardest parts of learning to wheelie, not because of skill, but because of the balls required. To learn how to use the rear brake, you basically need to grow some balls, bring the wheelie up behind the balance point, and tap the brake. Soon this process will become second nature. To slow a wheelie down, you must give the bike enough throttle to get the wheelie behind the balance point. Now if you get scared and push the rear break hard at this point, it will quickly bring the wheelie forward without slowing it down much. To slow it down, you must keep it behind the balance point by gently riding the brake. To 12, you just do the same thing; only you get off the rear break enough to allow the bike to lean back on the tail. Unless you plan on parking a 12, make sure you get back on the brake before the wheelie slows down enough to stall the engine.

Riding slow wheelies:
After you get good at slowing down wheelies, then you should be able to ride slow wheelies out. First of all, turn up your idle. I do slow stuff with the idle at 3.5k rpm’s. The high idle allows you to ride slow wheelies much smoother. Be careful, however, when first turning up the idle, because you will have to use the rear brake, when going slow, to keep from looping. When riding slow wheelies with the idle high, with some practice, you should be able to ride the wheelie by using the brake, and only blipping the throttle if the wheelie starts to come down.

Once you have learned all of this, all of the wheelie variations will pretty much be self-explanatory.
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FL Wheelie Law
316.2085(2) Motorcycle or moped, wheels losing contact with ground
This is classified as a moving violation.

First Offense: the violator must pay $1,000 plus any other costs assessed for a moving violation.
Second Offense: the violator must pay a fine of $2,500, plus any other applicable costs assessed for a moving violation. The person’s driver license must be revoked for a period of one year.
Third Offense: the violator will be charged with a third degree felony, punishable as provided in ss. 775.082, 775.083, and 775.084, a mandatory fine of $5,000, and the driver license must be revoked for a period of ten years.